1. Regulations
  2. title 26
  3. chapter I-i7
  4. part 1
  5. subjgrp 7
  6. § 1.472-7

View all text of Subjgrp 7 [§ 1.471-1 - § 1.475(g)-1]

§ 1.472-7 - Inventories of acquiring corporations.

For additional rules in the case of certain corporate acquisitions specified in section 381(a), see section 381(c)(5) and the regulations thereunder.

[T.D. 6500, 25 FR 11730, Nov. 26, 1960]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

CITE AS: 26 CFR 1.472-7